Bang Liu passed away recently at age 67. Among his assets where the following items. 1) Checking and savings accounts with a total balance of $45,000 with his widow, Fen, held in joint tenancy with right of survivorship. 2) A paid-for $330,000 home with his widow, Fen, held in joint tenancy with right of survivorship. 3) A $144,000 vacation cottage owned equally with his brother held in tenancy in common. 4) A dry cleaning business valued at $280,000 owned equal shares with his business partner, Fai, held in tenancy in common. 5) An automobile valued at $14,000 owned individually. 6) Two savings accounts of $20,000 each with his daughter named as payable at death party on one and his son named as payable at death party on the other. Bang’s will names his widow as his sole heir. For each asset, identify who will receive all, or what portions, of the asset.